UAE नियोक्ताओं के लिए EOSB देयता कैलकुलेटर
ग्रैच्युटी संघीय डिक्री-कानून संख्या 33/2021 के अनुच्छेद 51, ADGM Employment Regulations 2024 और DIFC DEWS की कोर-बेनिफ़िट दरों के अनुसार। अंतिम समीक्षा: 2026-08-03।
This free calculator measures the end-of-service liability a UAE company has already accrued: for every employee on the roster it computes the gratuity that would be owed if the employment ended on the measurement date, and how much the position grows over the next 30 days. The arithmetic is the same regime dispatcher behind this site’s single-employee End of Service page — Art. 51 of Federal Decree-Law No. 33 of 2021, the ADGM Employment Regulations 2024, and the DIFC DEWS core-benefit rates. Everything runs in your browser; no salary data is sent anywhere.
Why the Accrued Position Matters
End-of-service gratuity is not an expense that appears when someone resigns — it accrues with every month of service. Most owners first learn the exact figure at the moment an employee leaves, when the reserve turns into a cash call.
The accrued total is a real obligation of the company: a resignation wave, a project close-down or a business sale can require paying a large share of it at once. Knowing the figure — and its monthly growth — is the difference between a planned reserve and a cash-flow surprise.
Companies preparing financial statements recognise this obligation as an employee-benefits provision (IAS 19 treats gratuity as a defined-benefit obligation). This page estimates the statutory entitlement per employee; the accounting measurement of the provision is a separate exercise on top of it.
How Each Row Is Calculated
Federal full-time rows (mainland and most free zones) follow Art. 51: a daily wage of the monthly basic salary ÷ 30, then 21 days’ wage for each of the first five years of service and 30 days’ wage for each further year, pro-rated for part-years — capped so the total never exceeds two years’ wage. Unpaid leave days are deducted from service.
ADGM full-time rows follow s.61 of the ADGM Employment Regulations 2024: the same 21/30-day bands on an annual wage ÷ 365 daily rate, with the basic wage floored at 50% of the total wage, and no two-year cap.
DIFC rows are different in kind: DEWS is a funded defined-contribution scheme, so the employer owes monthly contributions (5.83% of basic for the first five years of service, 8.33% after) rather than a lump sum at exit. While contributions are current there is no on-book gratuity liability — the calculator shows the monthly contribution instead and points to the DEWS statement for the balance.
The 30-day growth figure is the same entitlement re-measured 30 days later, not a hand-written accrual rate. That makes it honest at the edges: it is zero before the federal one-year vesting threshold, it flags the employee whose whole first year lands within the next 30 days, and it collapses to zero at the two-year cap, where the liability genuinely stops growing.
Accrued Liability vs Funded Schemes
The federal and ADGM regimes are unfunded: the gratuity is a promise on the company’s books until it is paid. The measurement here is the amount of that promise today.
DIFC DEWS replaced the accrual model with monthly funding in 2020. A DEWS employee’s row therefore contributes nothing to the accrued total and appears in the 30-day growth as its current monthly contribution. The authoritative figure for what has been set aside is the scheme statement, not any calculator.
The federal voluntary alternative savings scheme (Cabinet Resolution No. 96 of 2023) works the same way for employers who opt in; those employees should be measured from the scheme statement as well.
From This Estimate to the Financial Statements
This page produces the statutory entitlement per employee — the floor under any provision. Financial statements measure the obligation under IAS 19, which starts from these entitlements and layers assumptions (attrition, salary growth, discounting) on top.
The printable report lists every employee’s accrued figure and the company totals, dated, with the legal basis stated — a working paper for the provision discussion with your accountant, not the provision itself.
Worked Examples
Produced by this calculator’s own arithmetic:
Federal, AED 8,000 basic, exactly 3 years
3 years × 21 days × (8,000 ÷ 30)
AED 16,800 accrued
Five federal employees, AED 6,000 basic, 2 years each
5 × (2 years × 21 days × 200/day)
AED 42,000 company total
DIFC DEWS, AED 20,000 basic, under 5 years
20,000 × 5.83% monthly core benefit
AED 1,166 per month funded — AED 0 on-book accrual
Frequently Asked Questions
What is EOSB liability for a UAE employer?
The sum of the end-of-service gratuity every current employee would be owed if their employment ended today. Under Art. 51 of Federal Decree-Law No. 33 of 2021 it accrues at 21 days of basic wage per year for the first five years of service and 30 days per year after, capped at two years’ wage.
Is the calculation based on basic salary or total salary?
The federal accrual is on the BASIC wage — housing, transport and other allowances are excluded. The total wage still matters twice: the two-year cap of Art. 51(2) is measured on it, and ADGM and DEWS floor the wage base at 50% of the total when basic falls below that.
Do employees with less than one year of service add to the liability?
Not yet — Art. 51(1) grants the gratuity to workers who have completed a year or more of continuous service. But the entitlement vests all at once at the first anniversary, so this calculator flags every employee who crosses that line within the next 30 days.
Why do DIFC employees show AED 0 accrued?
DIFC replaced the end-of-service accrual with DEWS, a funded scheme: the employer pays 5.83% (under five years of service) or 8.33% of basic salary into the scheme every month. While those contributions are current there is no unfunded liability on the company’s books; what has been set aside is on the DEWS statement.
Does unpaid leave reduce the accrued gratuity?
Days of unpaid leave are not counted as days of service under the federal regime, so they push the entitlement down. This calculator deducts them for federal rows; the ADGM formula in this product does not model them.
Is this the IAS 19 provision figure for my accounts?
No — it is the statutory entitlement per employee measured today, which is the input to that work. An IAS 19 defined-benefit measurement adds actuarial assumptions on top and needs an employee-by-employee schedule prepared for the reporting date.
Is my roster uploaded anywhere?
No. The page computes everything in your browser; names, salaries and dates are never transmitted. The printable report is produced by your own browser’s print dialog.
Official Sources Used
Gratuity per Article 51 of UAE Federal Decree-Law No. 33 of 2021; ADGM Employment Regulations 2024; DIFC DEWS core-benefit rates. Last reviewed: 2026-08-03.
Disclaimer
* अनुमान — कानूनी या लेखांकन सलाह नहीं। आँकड़े वही डिस्पैचर देता है जो End of Service पृष्ठ पर है: संघीय डिक्री-कानून संख्या 33/2021 का अनुच्छेद 51 (मूल वेतन, दो-वर्ष की सीमा); ADGM Employment Regulations 2024, धारा 61; DEWS दरें 5.83% / 8.33%। अंतिम समीक्षा: 2026-08-03। आधिकारिक मार्गदर्शन के लिए MOHRE या संबंधित फ़्री-ज़ोन प्राधिकरण से संपर्क करें।